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The Industrial and Freight Transport (Rateable Values) (Scotland) Order 1992
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- 1992 No. 864 (S. 91)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order makes provision for the valuation of certain industrial and freight transport lands and heritages (article 3) (“the prescribed class”) for the financial year 1992—93.
It provides that the rateable value of any lands and heritages which fall within the prescribed class should be an amount produced by deducting from the net annual value of those lands and heritages 25% of that value (article 4).
The Order also amends certain enactments relating to the valuation of the prescribed class and revokes Orders for financial years 1990—91 and 1991—92 concerning certain industrial and freight transport lands and heritages (articles 5—8).
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